AA88 Troubleshooting Guide for Employers and Payroll Practitioners

Written By Eszter Rapanos

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Using EasyFile Employer

AA88 (Third Party Appointment) notices instruct employers to deduct amounts from an employee’s salary and pay them to SARS in respect of outstanding tax debt. These instructions are typically received through EasyFile Employer or eFiling.

This article draws on the SARS External Guide – Third Party Appointment (AA88) e@syFile Employer Guide and the SARS webinar (see below). We look at common problems experienced by business accountants and employers when working with AA88 notices in EasyFile.

1. AA88 Letters Are Not Appearing in EasyFile

CIBA received complaints that even though a SARS notice was received, the relevant AA88 letter does not appear on EasyFile.

Possible causes

EasyFile has not been synchronised with the eFiling profile to receive AA88 notices.

How to resolve

  1. Open EasyFile Employer

  2. Select the Employer

  3. Go to Utilities → Synchronise Application

  4. Select “Letters and Correspondence (including AA88 notices)”

  5. Click Sync

Once synchronisation is complete:

  • A message will confirm that new correspondence has been received.

  • The letters will appear in the Notification Centre.

2. Synchronisation Runs but No AA88 Letters Appear

If the AA88 letters still do not appear after synchronising, consider the following.

Possible cause

The user does not have the required eFiling permissions. This may mean incorrect eFiling access rights or the EMP201 or EMP Admin rights not allocated.

Required permissions

The user must have the following permissions:

  • PAYE registration

  • Access to EMP201

  • Access to EMP Admin functionality

  • Rights assigned in the eFiling rights group

Without these permissions, EasyFile may synchronise but AA88 correspondence will not download.

3. EasyFile Synchronisation Hangs or Does Not Complete

Possible causes

  • System restrictions

  • Corrupted EasyFile installation

  • Interrupted update.

Recommended steps

  • Step 1 — Try a full synchronisation

  1. Open Third Party Appointments

  2. Click Clear Local AA88 Data on the Third-Party Transaction and Monetary Information tab

  3. Confirm deletion of the local database - click OK

  4. Go to Utilities → Synchronise Application

  5. Run synchronisation again.

The EasyFile guide confirms that clearing local AA88 data allows a full synchronisation to reload all information from SARS.

  • Step 2 — Reinstall EasyFile

If the problem continues:

  1. Backup the EasyFile database

  2. Uninstall EasyFile Employer

  3. Go to C:\ drive

  4. Delete folders:

    • EasyFile Employer

    • EasyFile Employer DB

  5. Download the latest version from SARS

  6. Install the new version.

This troubleshooting approach was recommended by SARS EasyFile support during the AA88 webinar where system limitations prevented updates from completing.

4. Cannot Log In to EasyFile After Creating Database

If the main EasyFile database (DB) is created, but

  1. The installation process is interrupted due to system or IT limitations, and

  2. Only the main DB file exists without the other files required for EasyFile to function properly.

Possible cause

The database may have been created, but the setup process did not complete properly due to IT restrictions, system limitations, or an interrupted installation. In such cases, the EasyFile database may be incomplete or corrupted, which can prevent users from logging into the application. If the installation did not complete correctly and the database cannot be used, the application may need to be reinstalled and the database recreated.

How to resolve

Before attempting to delete any database files or reinstall the application, users should first create a backup of the EasyFile database where possible. SARS guidance recommends that a database backup be made before updating or installing a new version of EasyFile.

  1. Open EasyFile

  2. Go to Utilities → Backup DB Directory

  3. Save the backup file.

  4. Open C:\EasyFile Employer

  5. Check if only a main DB file exists

  6. Delete the main DB file.

If the file cannot be deleted:

  1. Open Task Manager

  2. Go to Services

  3. Find EasyFile Server

  4. Stop the service

  5. Delete the DB file

  6. Restart the server

  7. Reopen EasyFile.

The application should then restart the authentication and database creation process.

 5. AA88 Balance Appears Incorrect

Many employers panic when they see the balance shown on the AA88 letter.

Important clarification: Employers should not rely on the balance shown. Instead, follow:

  • Monthly instalment amount

  • Start date

  • End date

For example:

Monthly deduction: R500
Start date: March
End date: August

  • The employer must deduct R500 per month for that period only.

  • The actual outstanding balance can only be confirmed directly by SARS with the taxpayer.

  • The SARS guide confirms that the monthly instalment and deduction period determine the employer’s obligation.

6. Employee Says They Already Paid SARS

This is a very common issue. What may have happened:

  • Employee paid SARS directly

  • Employee arranged payment terms with SARS

  • SARS cancelled the AA88

  • Synchronisation has not yet updated the status.

What to do

  1. Ask the employee for proof of payment

  2. Continue deducting until the AA88 is cancelled

  3. Synchronise EasyFile monthly.

When SARS cancels the AA88, a cancellation notice will appear during synchronisation.

7. AA88 Still Shows Outstanding After Payment

Possible reasons:

  • Synchronisation not updated

  • Payment allocated incorrectly

  • Employee paid using incorrect reference number

  • SARS still processing the payment.

Recommended action

The employee should contact SARS to confirm:

  • Payment allocation

  • Outstanding balance

  • AA88 cancellation status.

8. CSV Export From EasyFile Does Not Match Payroll

Large payroll environments often experience this issue.

Possible reasons:

  • Multiple AA88 transactions per employee

  • New or cancelled AA88 instructions

  • Synchronisation delays.

Recommended practice

  • Synchronise monthly

  • Re-export the payroll CSV file

  • Check for new or cancelled transactions.

9. What Employers Must Do When Receiving an AA88

The employer must:

  1. Review the employees listed

  2. Deduct the stipulated amount from salaries

  3. Pay the deducted amount to SARS by the due date.

Failure to comply may result in the employer becoming personally liable for the tax debt.

When to Contact SARS

Employers should contact SARS if:

  • Reference numbers cannot be found

  • Payments were made but AA88 remains active

  • Fraudulent letters are suspected

  • Payroll data cannot reconcile.

NOTE: E@syfile and Efiling problems that persist can be emailed directly to: support@sarsefiling.co.za

Sources:
SARS External Guide – Third Party Appointment (AA88) e@syFile Employer Guide

SARS YouTube webinar: SARS AA88 e@syFile™ Training Session – 18 February 2026

Eszter Rapanos
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